The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..

Den här uppsatsen handlar om de 15 konfirmandböckerna som utgavs mellan 1920-25. Vad böckerna innehåller, hur de är strukturerade och vilka referenser/hänvisningar som författarna gör. Uppsatsen går också igenom 1917 års kyrkohandboks två konfirmationsgudstjänster, deras bakgrund och innehåll. Slutligen jämförs böckernas innehåll med gudstjänstens innehåll..

Education in Swedish sport is mainly based on traditional learning that requires a lot of time and effort, which could be a barrier for trainers since they report a lack of time as a consequence of their commitment as a leader. The Swedish sports movement has noticed some trends that could be seen as influential on the future directions of sport. One of these trends is a changing way of communication where people today communicate to a greater extent with the use of digital technology. The Swedish sports movement has to relate to this and follow the evolution. The use of e-learning has increased in higher education and organizations over the past decades.

This thesis uses critical discourse analysis to examine how the English-speaking press in Hong Kong constructs the conflict between the political movement Occupy Central and the Chinese central government. The empirical material consists of ten articles from the region?s two largest English-speaking newspapers, Hong Kong?s oldest newspaper, the South China Morning Post, and China?s only national English-speaking newspaper, the China Daily. Building on the works of Teun van Dijk, Norman Fairclough, Ruth Wodak and John E. Richardson it examines what political ideologies that are favoured by the press and what attitude the press shows for democratic development.

Problem: What are the characteristics of Polykemi?s management control system and how is it affected by growth? Purpose: To describe and analyse the management control system of a medium-sized family-owned company from the perspective of Simons? Levers of control. Research design: An abductive, interview-based case study of Polykemi AB. Conclusion: Polykemi?s management control system is primarily a traditional one which is rather strong in terms of Levers of control.

Qigong was initiated by the Chinese government in the 1950´s as a domestic medical tradition to be included within a modern scientific framework. During the first decades it became popular among the élite. During the 70´s and 80´s scientific confirmation of the existence of qi contributed to its immense popularity among the population. Charismatic leaders with a traditional background were leading their groups in parks and the movement was booming. In 1992 Falun Gong was established by Li Hongzhi as qigong taken to a higher level.

I have worked with Bergum in different courses on the IntegratedConservation of Built Environments program and I thought it was a veryinteresting subject. This is the main reason why I chosen to write mybachelor paper about Bergum.In 1650s Bergum was situated on the border between Sweden and Norway,because of that it occurred some war conflicts.Today Bergum is a socioeconomic border and is situated in an areabetween the city?s concrete suburb and the countryside.The difference between the city?s concrete suburb and the countryside mayfeel like two different worlds, were the social contact is fractional.With this paper, I will indicate a countryside area on the boundary to the citythrough time and try to survey the building history. I will also try todemonstrate the socioeconomic differences between the areas.I will demonstrate Bergum history from prehistory to present time, were I willdiscuss the agriculture history, Vättlefjäll?s forest history and also thedeforestation and replanting.

The aim of this paper is to expand the debate on globalization and its consequences from a theoretical perspective emphasizing social processes of exclusion and inclusion. I explore these social processes in dialogue with the Spanish social movement for the rights of irregular immigrants. The paper also aims to explore new forms of resistance in the context of globalization."The declinist thesis" argues that globalization has lead to a declining importance of the nation-state and the national citizenship as guarantees of rights. "The anti-declinist thesis" oppose to this picture arguing that rights still depend on national policies. I also discuss the functions of exclusion and inclusion inherited in the concepts of citizenship and nation-state.I outline the historical and political context of the movement and explore the ideas and organizational dimensions of the movement's "knowledge praxis".I conclude that national citizenship - in a broader sense as a description of the relationship between the individual and the state - seems to play a crucial role in the life situation and the possibilities of irregular migrants to organize and protest.

I have chosen to investigate the relationship between Latin American- and African Liberation Theologies. My purpose is to analyze, understand and compare the similarities and differencesbetween the two. The bulk of the study addresses two Liberationists, Gustavo Gutiérrez from Latin America and Jean-Marc Ela from Africa, both of whom are considered by many to be the most important theologians on their continents. This is done with the aim of deepeningthe knowledge of other theologies which have also influenced present day theological thinking.The questions I pose concern Liberation Theology in general, its background and its history. I will journey through Latin American and African church history in order to understand the contexts in which these two theologies have arisen.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

Syftet med uppsatsen a?r att beskriva och diskutera ?Psychodynamic Movement in Analytical Music Therapy?, en metod inom analytiskt orienterad musikterapi da?r kropp och ro?relse anva?nds som terapeutiska redskap, fo?r att stimulera till o?kad kunskap om psykodynamiskt ro?relsearbete i musikterapi. Metoden ?Psychodynamic Movement in Analytical Music Therapy?, har kroppen som medium fo?r ro?relseimprovisation och kroppsuppfattning i musikterapi. Anva?ndandet av kroppen i ro?relse anses stimulera till o?kad kontakt med inre ro?relse sa?som sinnesfo?rnimmelser, ka?nslor och blockerad psykisk energi, som i sin tur anses underla?tta uttryck och erfarenhet av dessa inre processer.

I have worked with Bergum in different courses on the IntegratedConservation of Built Environments program and I thought it was a veryinteresting subject. This is the main reason why I chosen to write mybachelor paper about Bergum.In 1650s Bergum was situated on the border between Sweden and Norway,because of that it occurred some war conflicts.Today Bergum is a socioeconomic border and is situated in an areabetween the city?s concrete suburb and the countryside.The difference between the city?s concrete suburb and the countryside mayfeel like two different worlds, were the social contact is fractional.With this paper, I will indicate a countryside area on the boundary to the citythrough time and try to survey the building history. I will also try todemonstrate the socioeconomic differences between the areas.I will demonstrate Bergum history from prehistory to present time, were I willdiscuss the agriculture history, Vättlefjäll?s forest history and also thedeforestation and replanting.

Crowdfunding is a phenomenon that is subject to a great growth during the recent years, and the growth rate doesn't seem to stagnate. When new legislation named the JOBS Act in the U.S. becomes effective in late 2015, crowd equity will surely become a popular tool for financing businesses. Because crowdfunding great popularity is caused by the possibility to reach out to crowds through the internet, it is a global phenomenon, why it's relevant to examine current legislations in jurisdictions. This thesis covers an examination of Swedish laws of how they govern crowdfunding, and also suggestions on how the laws should be changed to more efficiently  correspond with the purposes of crowdfunding..

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.